| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1986 - 996 Seiten
...deficiency within the statutory period. STEVENS, J., dissenting 464 US The 1921 statute read as follows: "[I]n the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
| United States. Court of Claims - 1926 - 1122 Seiten
...the expiration of five years after the date when such return was filed. * * * Provided further, That in the case of a false or fraudulent return with intent to evade tax or of a failure to file a required return the amount of tax due may be determined, assessed, and collected and a suit or proceeding... | |
| Philippines - 1988 - 484 Seiten
...action.* *"SEC. 332. Exceptions as to period of limitation of assessment and collection of tares. — (a) In the case of a false or fraudulent return with intent...failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without Assessment, at any time within... | |
| United States - 1921 - 642 Seiten
...representing the estate of such decedent: Provided further, That in the case of a false 0t^uXtem return. or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
| Emerson Emanuel Rossmoore - 1922 - 592 Seiten
...such tax at any time after it becomes due. REFERENCE : Sec. (250 (d) : "... Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, Assessed, and collected, and a suit or proceeding... | |
| United States - 1922 - 756 Seiten
...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 Seiten
...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected and a suit or proceeding... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 Seiten
...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
| 1927 - 1150 Seiten
...proceeding in court for the collection of such taxes shall be begun after the expiration of such period." "In the case of a false or fraudulent return with...begun without assessment, at any time." Revenue Act 1924 (43 Stat. 253), part of sections 277 and 278. [1] 1. When, in a court of equity, a motion to dismiss,... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 Seiten
...New Mexico. On no notice? Mr. GREGG. That is it exactly. [Reading:] SEC. 278. (a) In the case of u false or fraudulent return with intent to evade tax...a failure to file a return the tax may be assessed at any time. This is the same as existing law [reading] : (b) Any deficiency attributable to a change... | |
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